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“whether the expenditure falls within the agency’s legitimate range of discretion, or whether its relationship to an authorized purpose is so attenuated as to take it beyond that range.”
C. Availability as to Time
An appropriation is available for obligation fora definite period of time. With limited exceptions, an agency must obligate funds within their period of availability. For OM funds, the period of availability is one fiscal year. If an agency fails to obligate funds before they expire, those funds are no longer available for new obligations. Further, funds may only be expended fora “bona fide need of the current period of availability. In other words, with limited exception, funds may only be expended for needs of the current fiscal year and not for the needs of a future fiscal year. Expired funds retain their fiscal year identity for five years after the end of the period of availability. During this time, the funds are available to adjust existing obligations, or to liquidate prior valid obligations, but not to incur new obligations.
D. Limitations Based upon Amount (The Antideficiency Act)
The Antideficiency Act (ADA) prohibits making or authorizing an expenditure or obligation in advance of the amount available in an appropriation making or authorizing expenditures or incurring obligations in excess of an apportionment or a formal subdivision of funds or accepting voluntary services, unless otherwise authorized by law.
1. Investigating Violations
If an ADA violation occurs, the agency must investigate to identify the responsible individual. The agency must report the violation to Congress through the Secretary of the Army. Violations could result in criminal and/or administrative sanctions.
2. Augmentation of Appropriations & Miscellaneous Receipts
Augmentation of appropriations is generally prohibited. Augmentation increases the effective amount of funds available in an agency’s appropriation. This generally results in expenditures in excess of the amount originally appropriated by Congress. Augmentation often occurs by using one appropriation to pay costs associated with the purposes of another appropriation or by retaining funds received from another source.

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